It is truly a joy to sit here and write to you. (insert child’s name), I have heard what a good (insert gender) you have been this year. I am very pleased to hear that. I wanted to take a minute to let you know that I have been going over my Naughty & Nice List and I have found your name on the Nice List. That makes me so happy.
(insert child’s name), I know this year has been a bit tough on you. I know that right now your (insert mom or dad in acquaintance type field), (insert rank and name in acquaintance gender field), is currently serving our great country and hasn’t been home. I need you to know that your (insert mom or dad in acquaintance type field) is also, most definitely, on the Santa’s very, very special Nice List.
You can’t even imagine how much Santa and so many others appreciate the sacrifice that your (insert mom or dad in acquaintance type field) is making. Also, it’s important that you know that I am grateful to you for sharing your (insert mom or dad in acquaintance type field) with the whole country. Wow, I know that’s a huge sacrifice on your part, too.
I saw how well you have been doing (insert accomplishments). I sure hope you keep up the good work. I see that you are wanting (insert gifts) for Christmas this year. I will have my elves get right on that so that everything will be ready to load into the sleigh for Christmas Eve. I have already mapped out my trip to your house in (insert city and state). I am also planning on making a stop to see your (insert mom or dad in acquaintance type field) in (insert country in acquaintance gender field).
I have to get back to work. So much I need to do to get everything ready for Christmas. I will be sure to let your (insert mom or dad in acquaintance type field) know that you made the Nice List. It was so good to write you. God bless you, your (insert mom or dad in acquaintance type field), (insert rank and name in acquaintance name field), and God Bless America.
Your friend always,